ZnO thin films with electrical resistance as low as iO •cm and transparency of 90-95 % have been prepared by spray pyrolysis of zinc acetate solutions. However, a careful optimization of all deposition conditions is needed in order to obtain films with these values. Thermal decomposition of precursor, the influence of preparation conditions on the film properties and on the film formation mechanism are studied. The stepwise thermal destruction of Zn(CH3CO•2H2O is recorded and it is shown, that single solid phase ZnO is the only decomposition product at temperatures higher than 590 K in air. Three characteristic temperature regions were distinguished in the film growth process exhibiting each a different mechanism of crystal growth and leading to different thin film qualities. The optical, structural, morphological and electrical properties of sprayed films are mainly determined by growth temperature and are in dependence on the concentration of dopants. This can be explained on the basis of changes in the growth mechanisms and chemical purity of the films.